Tax Appeals Commission determination 101TACD2020 regarding VRT, 2020

Administrative Decision Number101TACD2020
Date03 April 2020
Subject MatterVRT
Ref: 101TACD2020
1. This appeal concerns the valuation of a vehicle for the purposes of ascertaining the
open market selling price (‘OMSP’) in respect of the calculation of Vehicle Registration
Tax (‘VRT’).
2. On agreement of the parties this appeal is determined in accordance with section
949U of the Taxes Consolidation Act 1997, as amended (‘TCA 1997’).
3. The vehicle, the subject matter of this appeal, is a Peugeot Allure Blue HDI S/S Auto
first registered in the United Kingdom on 26 April 2018, now bearing the registration
number REDACTED. The Appellant registered the vehicle and paid VRT of €4,515
based on an open market selling price (OMSP) determined by the Revenue
Commissioners. The car was registered with the NCT on 30 July 2019.
4. The Appellant appealed to the Revenue Commissioners under section 145 of the
Finance Act, 2001 (as amended). On appeal the OMSP was not revised by the Revenue
Commissioners. This was notified to the Appellant by letter dated 10 September
2019. The Appellant was aggrieved by the determination of the Revenue
Commissioners and appealed to the Appeal Commissioners against the

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